How will the integrated tax, central tax and state tax be distributed?

In terms of Rule 39(1) (f) of the CGST Rules, 2017, the distribution is to be made by an ISD as follows:
(a) Integrated tax as integrated tax.
(b) Central tax as central tax (if the recipient and ISD are located in the same State) and as integrated tax (if the recipient and ISD are not located in the same State).
(c) State tax as state tax (if the recipient and ISD are located in the same State) and as integrated tax (if the recipient and ISD are not located in the same State).
(d) In case of distribution of central/ state tax as integrated tax, it should be ensured that the amount distributed equals the amount of credit of central and state tax put together.

(ICAI FAQ PUBLICATION 06-09-2017 -: Input Tax Credit: FAQ NO. 48)

 

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